To evaluate response of two rice cultivars to different rate of nitrogen fertilizer, an field experiment was carried-out with three factors including cultivar at two levels (Gilaneh and Abjiboji), nitrogen fertilizer application at two levels (split and non-split) and rate of nitrogen fertilizern at five levels (0, 60, 75, 90 and 105 kg.ha-1 nitrogen from urea source). These factors were arranged as factorial in randomized complete block design with three replications at the experimental field of rice research institute (Rasht) and rice research station of Chaparsar (Tonkabon) in two growing years 2014 and 2015. Grain yield, plant height, harvest index and agronomic nitrogen use efficiency were measured. The results revealed that the difference between Gilaneh and Abjiboji (A local cultivar) for grain yield and plant height was the same in two growing seasons. However, the grain yield of Gilaneh was significantly higher than Abjiboji, and its plant height was significantly shorter than this local rice cultivar at all levels of fertilizer in two growing seasons. Also, the response of graing yield of these two rice cultivars to nitrogen fertilizer was different in two locations (Rasht and Chaparsar). Therefore, management of nitrogen fertilizer application should be different in Rasht and Chaparsar. The superiority of nitrogen use efficiency of Gilaneh in split application of nitrogen fertilizer (Max. 18.5 kg.kg-1) compare to Abjiboji (12 kg.kg-1), revealed the superiority of Gilaneh and split application of nitrogen fertilizer. For Abjiboji split application of 75 kg.ha-1 nitrogen fertilizer (with grain yield of 3830 kg.ha-1) can be recommended in Chaparsar, and 90 kg.ha-1 nitrogen fertilizer as nonsplit in Rasht (with grain yield of 4050 kg.ha-1) were suitable. However, for Gilaneh, new improved rice cultivar, split application of 90 and 90-105 kg.ha-1 nitrogen fertilizer can be recommended in Chaparsar and Rasht (with grain yield of 5050 and 4650 kg.ha-1), respectively were more suitable.